Silicon on insulator (SOI) substrates can be used in place of conventional silicon BULK substrates in semiconductor manufacturing. These SOI wafers provide many advantages in microelectronics such as the reduction of parasitic device capacitance, which results in improved device performance. SOI-based devices differ from conventional silicon-built devices in that the silicon junction is above an electrical insulator, typically silicon dioxide. The insulating layer and topmost silicon layer also vary widely with application. SOI substrates are very expensive to use in the manufacturing of semiconductor devices.